Cash Book

A ‘Cash Book’ is a book of prime entry. This means that it is the first place where transactions would be recorded in ‘double entry’ form. Before this entries would have been made in a ‘Journal’ or ‘Day Book’. After entry into the cash book figures woiuld be recorded in a ledger. For the Swansea Improvements and Tramways Company (SITC) there are seven volumes of cash books in addition to 5 volumes of journals. They offer an excellent level of detail for much of the SITC’s business transactions such as revenue from tickets, expenditure on wages and details of various overheads.